Orlando partner Peter Schoemann and senior associate Chip Gray recently published an article in Corporate Taxation magazine, a Thomson Reuters publication, about the use of F reorganizations in structuring mergers and acquisitions.

"This article (1) describes situations in which an F reorganization is the preferred method to obtain asset sale treatment in an equity sale, (2) describes the steps traditionally taken to accomplish an F reorganization, and (3) describes traps and other nuances to consider when implementing an F reorganization," wrote Schoemann and Gray.